Transfer Pricing Implications of Second-Brand Strategies in the Pharmaceutical Industry in Light of the OECD Report on Action 8 of the BEPS Action Plan

Journal

Author

Milewska, M.; Amaya, E.

Country

Mexico

Published Date

22 January 2015

Issue

International Transfer Pricing Journal 2015 (Volume 22), No. 1

DOI

https://doi.org/10.59403/2z3yre0

Document

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The authors analyse the impact of specific Mexican requirements on the transfer pricing structure and intercompany transactions in the pharmaceutical industry in light of Action 8 of the Action Plan on Base Erosion and Profit Shifting.

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Transfer Pricing Implications of Second-Brand Strategies in the Pharmaceutical Industry in Light of the OECD Report on Action 8 of the BEPS Action Plan